Thank you Tony for your helpful answer. I think what I will do this year (for the 2014 tax year) is not claim any of it (box 85) because I don't need the deduction this year because my tax credits were higher than my tax payable this year. My box 85 is about $1500 and my wife can't use it either because it is under her 3% minimum. So I will save it for next year (the 2015 tax year). But then if I have another $1500 amount of medical expenses in box 85 next year then I am not sure what I will do. Can I claim both of them (total of $3000)? The only way I think I might be able to justify this is if I consider my "medical expense" calendar year for 2015 as starting on Dec 31, 2014 and ending Dec 31, 2015 and then I might be able to claim my $1500 box 85 from this year (2014) in addition to my $1500 box 85 I will have next year (2015). I hope that will be OK. Does anyone see any problems with this? Thank you.
